Covered member

A covered member is an individual on an attest engagement team, an individual in a position to influence an engagement team, a partner or manager who provides 10 or more hours of nonattest services to an attest client per year, a partner in the office in which the lead attest engagement partner practices in connection with an attest engagement, and the audit firm.

The term is used by the AICPA in relation to the parties covered by its rules concerning auditor independence from attest clients.

Related Courses

Auditor Independence